2025 (11) TMI 1685

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....ury. For the State: Mr. N. Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal. ORDER 1. This writ petition is directed against two orders - the first being an order dated May 23, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 thereby dismissing the petitioners' appeal against an order dated March 10, 2022 passed under Section 74 of the said ....

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.... barred by limitation. 4. The petitioners contend that the petitioners could not have had knowledge about the order dated March 10, 2022 at any time prior to August 25, 2022 inasmuch as the same was uploaded on the relevant portal only on August 25, 2022. It is further submitted that only the summary order has been uploaded and the full order has not been uploaded. It is submitted that since th....

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....tion is general in nature. Nothing has been mentioned in the order to indicate that the appellate authority has done any inquiry to conclude that the petitioners' assertion was incorrect and that the order was uploaded on a date prior to August 25, 2022. If the case is one of receipt of order on its uploading on portal it will be nigh impossible for the petitioners to prove when the same was uploa....

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....d before it was uploaded on August 25, 2022 or not. If the order is found to be uploaded on August 25, 2022 then naturally, the appeal filed before the appellate authority would be within time. 10. It has also been submitted by the petitioners that even on August 25, 2022 only the summary order was uploaded and the detailed order has not been supplied to the petitioners at all. The petitioners ....